Yowie Group (Yowie Group) ROC % : -34.95% (As of Dec. 2023)

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What is Yowie Group ROC %?

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Yowie Group's annualized return on capital (ROC %) for the quarter that ended in Dec. 2023 was -34.95%.

As of today (2024-05-18), Yowie Group's WACC % is 6.20%. Yowie Group's ROC % is -53.04% (calculated using TTM income statement data). Yowie Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Yowie Group ROC % Historical Data

The historical data trend for Yowie Group's ROC % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

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Yowie Group ROC % Chart

Yowie Group Annual Data

Trend

Jun14

Jun15

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

ROC %

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-32.27

-45.50

-2.81

25.08

-61.20

Yowie Group Semi-Annual Data
	Jun14	Dec14	Jun15	Dec15	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
ROC %	Get a 7-Day Free Trial															129.83	-53.72	-29.33	-94.29	-34.95

Yowie Group ROC % Calculation

Yowie Group's annualized Return on Capital (ROC %) for the fiscal year that ended in Jun. 2023 is calculated as:

	ROC % (A: Jun. 2023 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (A: Jun. 2022 )	+	Invested Capital (A: Jun. 2023 ))	/ count )
=	-0.972 * ( 1 - -4.04% )	/	( (1.28	+	2.025)	/ 2 )
=	-1.0112688	/	1.6525
=	-61.20 %

where

	Invested Capital		(A: Jun. 2022 )
=	Total Assets	-	Accounts Payable & Accrued Expense	-	Excess Cash
=	Total Assets	-	Accounts Payable & Accrued Expense	-	( Cash, Cash Equivalents, Marketable Securities	-	max(0, Total Current Liabilities	-	Total Current Assets	+	Cash, Cash Equivalents, Marketable Securities	))
=	13.382	-	3.925	-	( 8.177	-	max(0, 4.056	-	13.019	+	8.177	))
=	1.28

	Invested Capital		(A: Jun. 2023 )
=	Total Assets	-	Accounts Payable & Accrued Expense	-	Excess Cash
=	Total Assets	-	Accounts Payable & Accrued Expense	-	( Cash, Cash Equivalents, Marketable Securities	-	max(0, Total Current Liabilities	-	Total Current Assets	+	Cash, Cash Equivalents, Marketable Securities	))
=	13.286	-	3.859	-	( 7.402	-	max(0, 3.916	-	12.97	+	7.402	))
=	2.025

Yowie Group's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2023 is calculated as:

	ROC % (Q: Dec. 2023 )
=	NOPAT	/	Average Invested Capital
=	Operating Income * ( 1 - Tax Rate % )	/	( (Invested Capital (Q: Jun. 2023 )	+	Invested Capital (Q: Dec. 2023 ))	/ count )
=	-1.146 * ( 1 - -0.37% )	/	( (2.025	+	4.558)	/ 2 )
=	-1.1502402	/	3.2915
=	-34.95 %

where

	Invested Capital		(Q: Jun. 2023 )
=	Total Assets	-	Accounts Payable & Accrued Expense	-	Excess Cash
=	Total Assets	-	Accounts Payable & Accrued Expense	-	( Cash, Cash Equivalents, Marketable Securities	-	max(0, Total Current Liabilities	-	Total Current Assets	+	Cash, Cash Equivalents, Marketable Securities	))
=	13.286	-	3.859	-	( 7.402	-	max(0, 3.916	-	12.97	+	7.402	))
=	2.025

	Invested Capital		(Q: Dec. 2023 )
=	Total Assets	-	Accounts Payable & Accrued Expense	-	Excess Cash
=	Total Assets	-	Accounts Payable & Accrued Expense	-	( Cash, Cash Equivalents, Marketable Securities	-	max(0, Total Current Liabilities	-	Total Current Assets	+	Cash, Cash Equivalents, Marketable Securities	))
=	13.212	-	4.128	-	( 4.526	-	max(0, 4.167	-	12.023	+	4.526	))
=	4.558

Note: The Operating Income data used here is two times the semi-annual (Dec. 2023) data.

Yowie Group (OTCPK:YWRPY) ROC % Explanation

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, Yowie Group's WACC % is 6.20%. Yowie Group's ROC % is -53.04% (calculated using TTM income statement data). Yowie Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

Be Aware

Like ROE % and ROA %, ROC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Yowie Group ROC % Related Terms

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Yowie Group (Yowie Group) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Defensive » Consumer Packaged Goods » Yowie Group Ltd (OTCPK:YWRPY) » Definitions » ROC %

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YOW:Australia

Address

216 St Georges Terrace, Level 4, Perth, WA, AUS, 6000

Website

https://www.yowieworld.com

Yowie Group Ltd is a brand licensing company that owns intellectual property rights and intends to use these rights to outsource the manufacturing and distribution of the Yowie chocolate confectionery product, digital platform and Yowie branded licensed consumer products. The company is engaged in one business segment which is Confectionary. It sells its product on contract. The company's products include Animals with superpowers and Surprise inside eggs.